ACC levy calculator
The ACC earners’ levy is one of the few insurance numbers in New Zealand you can work out exactly rather than be quoted. It is a flat statutory rate on your liable earnings up to a published cap, and both the rate and the cap are set years in advance. For the 1 April 2026 to 31 March 2027 year the rate is 1.75% and earnings are levied up to $156,641.00, so nobody pays more than $2,741.22 Inland Revenue, ACC earners’ levy rates, read 2026-09-09.
This calculator works out the levies that can be calculated exactly and says plainly which one it cannot. If you are self-employed there is a third levy, set by your occupation, and guessing it would be worse than leaving it out.
The rate and the cap, year by year
Rates below are GST inclusive, which is how Inland Revenue publishes them. Two future years are already set and are shown because they are public and useful for planning.
| Levy year | Rate per $100 | Maximum liable earnings | Maximum levy |
|---|---|---|---|
| 1 April 2027 to 31 March 2028 | $1.83 (1.83%) | $160,244.00 | $2,932.47 |
| 1 April 2026 to 31 March 2027 (current) | $1.75 (1.75%) | $156,641.00 | $2,741.22 |
| 1 April 2025 to 31 March 2026 | $1.67 (1.67%) | $152,790.00 | $2,551.59 |
| 1 April 2024 to 31 March 2025 | $1.60 (1.6%) | $142,283.00 | $2,276.52 |
| 1 April 2023 to 31 March 2024 | $1.53 (1.53%) | $139,384.00 | $2,132.57 |
| 1 April 2022 to 31 March 2023 | $1.46 (1.46%) | $136,544.00 | $1,993.54 |
| 1 April 2021 to 31 March 2022 | $1.39 (1.39%) | $130,911.00 | $1,819.66 |
Every figure in that table is Inland Revenue’s own published series, Inland Revenue, ACC earners’ levy rates, read 2026-09-09.
What an employee pays
One levy, and that is the whole answer. Your employer deducts the earners’ levy from your pay alongside PAYE, and pays the work levy separately as an employer cost that does not come out of your wages. On $80,000.00 in 1 April 2026 to 31 March 2027 the earners’ levy is $1,400.00. Above $156,641.00 it stops increasing.
What a self-employed person pays, and the part nobody can look up for you
Three levies rather than one. The earners’ levy on the same basis as an employee. The Working Safer levy, a flat $0.092 per $100 of liable earnings for 2026-27, which funds WorkSafe. And a work levy priced by classification unit, which is ACC’s term for what you do for a living.
We hold one year of the Working Safer rate rather than a series, so choosing an earlier levy year above applies the 2026-27 rate to it. The calculator says so when it does. The earners’ levy is exact for every year in the table.
The work levy is the one this tool will not estimate, because it swings by more than fifty times between occupations and a plausible-looking wrong number is worse than an honest gap:
| Occupation | Work levy on $90,000 | Per $100 of earnings |
|---|---|---|
| Accountant, self-employed on $90,000 | $31.05 | $0.0345 |
| Carpenter, self-employed on $90,000 | $1,821.60 | $2.0240 |
Two people on identical earnings, differing only in trade, pay a work levy roughly fifty-nine times apart. Look your own classification unit up with ACC rather than assuming a neighbour’s rate applies to you, ACC, understanding levies if you work or own a business, read 2026-09-09.
There is also a floor. A self-employed person working full time is levied on at least $50,501.00 for 1 April 2026 to 31 March 2027, even if actual earnings were lower, MBIE, setting the average ACC levy rates, read 2026-09-09.
Questions
Is the ACC earners’ levy the same for everyone?
Yes. It is a flat rate on liable earnings, so a nurse and a builder on the same salary pay the same earners’ levy. What differs by occupation is the WORK levy, which employers pay for employees and the self-employed pay themselves, and that one varies enormously.
Does the levy keep rising with my income?
No. It stops at a statutory cap. Once your liable earnings pass the maximum for that year, the levy is fixed no matter how much more you earn, which makes it a flat charge at the top end rather than a proportional one.
Do I still pay ACC levies if I have income protection?
Yes. Levies are compulsory and are not reduced by holding private cover. What private cover changes is what happens when you cannot work for a reason ACC does not cover, which is most reasons, because ACC covers injury and not illness.
Why does the calculator not give me a total if I am self-employed?
Because one of the three components is set by your classification unit and we do not know yours. It is not a rounding difference: the two published examples on this page, an accountant and a carpenter on identical earnings, are about fifty-nine times apart. A tool that filled that in with an average would be confidently wrong for almost everyone.
When do the rates change?
On 1 April each year. Rates are set by regulation after a public consultation, so they are usually visible well before they apply, and Inland Revenue publishes the next year and often the one after that in advance. The table above shows both future years already set.
Where to go next
- ACC levy rates in full
- What ACC does not cover
- Compare income protection
- CoverPlus and CoverPlus Extra compared
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